Use the following data to compute total manufacturing costs for the month: Sales commissions Direct labor Indirect materials Factory utilities Indirect labor Depreciation-office equipment Direct materials Corporate office salaries Depreciation-factory equipment $ 11,200 40,000 15,600 9,400 13,900 5,400 40,900 42,900 7,900 Multiple Choice $144,300. $127,700. $46,800 $86,800. $59,500